The Development of Law for The Establishment of The Accounting Division in The Central Criminal Court for Corruption and Misconduct Cases

Abstract

This research consists purposes were 1. to study and analyze problem situation and impact of organizational management of State Audit Office of the Kingdom of Thailand in the past and 2. to analyze personnel structure, responsibility and guilty action which lead to adjudication of the Accounting Department of the Criminal Court for Corruption and Misconduct Cases. is a qualitative research. There was a research tool, namely, an interview form. The research target group consisted of 16 people from purposive selection, consisting of Group 1 Group of policy-level executives of the Office of the Auditor General of Thailand, 2 people Group 2 Group of judges, judges, 3 prosecutors Group 3: 4 people from the Office of the Auditor General of Thailand Group 4: 5 people from the Auditor Group Group 5: 2 people from academics related Let's analyze the content. This research found that 1) organizational management of State Audit Office of the Kingdom of Thailand cannot solve corruption problem. There were problems affecting the cases that transferred to Office of National Anti-Corruption Commission and Office of Public Sector Anti-Corruption Commission. The cases need to be reinvestigated though it was completely proceeded by the State Audit Office. The period of process was extended and became complicated. As a result, if the organizational management of the State Audit Office cannot solve corruption problems, especially a trial and adjudication on Accounting Case, Accounting Court should be established and 2) The Criminal law has been legislated and revised, the section of Accounting Case has been issued in the Act of the Establishment of the Criminal Court for Corruption and Misconduct Cases, and this research has suggestions to revise Chapter 3 and section 3 of the Act of the Criminal Court for Corruption and Misconduct Cases B.E. 2559 in order to be supporting law for the Court’s Establishment.